000 01522caa a22002538i 4500
001 budget-13-5jz14bz8p2hd
003 FR-PaOEC
005 20210419171539.0
006 a o d i
007 cr || |||m|n||
008 171201s2014 ||| o i|0| 0 eng d
035 _a(FR-PaOEC)
040 _aFR-PaOEC
100 1 _aRobinson, Marc.
_926997
245 1 0 _aSpending reviews
_h[electronic resource] /
_cMarc Robinson
260 _aParis :
_bOECD Publishing,
_c2014.
300 _a42 p. ;
_c21 x 28cm.
520 3 _aThis article focuses on the optimal design of spending review processes. It contents that sending review should be an integral part of the government budget preparation process, in order to support aggregate fiscal discipline and to increase the fiscal space available for essential new spending initiatives. The article discusses the appropriate focus and coverage of spending review, the assignment of roles and responsibilities during the process, and the information base of spending review. JEL classification: H500, H610. Keywords: Baseline expenditure, fiscal space, savings options, efficiency reviews, strategic reviews, bottom-up review, joint review, top-down review, comprehensive review, selective review.
650 4 _aFinance and Investment
650 4 _aGovernance
773 0 _tOECD Journal on Budgeting
_gVol. 13, no. 2, p. 81-122
_q13:2<81
_x16812336
856 4 0 _aoecd-ilibrary.org
_uhttps://s443-doi-org.br.lsproxy.net/10.1787/budget-13-5jz14bz8p2hd
942 _2ddc
_cW-PAPER
999 _c365900
_d324462